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4. The learned Commissioner has held that the Electric Arc Furnace is definitely a heavy block of machinery weighing about 250 M.T. and it has to be assembled on civil work having a depth of 15 feet. The furnace so assembled consists of (a) central pillar bolted to the foundation embedded to the earth by civil work at a depth of 15 feet, (b) the axis on which the furnace with rotation mechansim and the wheels and rail arrangements etc. and (c) the furnace constructed brick by brick in a steel shell and rammed with carbon paste. The foundation is bolted and all of this forms an integral part of the special type of furnace. He has also noted their plea that once it is constructed, it becomes a part of immovable property since it cannot be dis-assembled and erected at another place since dismantling would result in recovery of only certain component parts but the most expensive parts namely refractory bricks, tamping paste etc. would be destroyed and would result only in scrap. The learned Commissioner (Appeals) rejected the plea on the premise that it is not in the nature of lift which becomes an integral part of the building in which it is installed. He observed that this is more in the nature of manufacturing machinery which is erected on deep foundation on account of its size and weight and for the purpose of stability and to prevent vibration and consequential damage. He has noted that the original authorities pointed out that M/s. A.B.B. Ltd., Baroda and M/s. Inducto Therms (I) Ltd., Ahmedabad are manufacturers of this type of Electric Arc Furnace and such furnace is erected normally at the site and inter alia it can be dis-assembled also. He has observed that during such dismantling certain parts may be damaged. Refractory bricks by their very nature are such that dismantling would cause lot of damage, but by that reason itself, it cannot be to hold that they are immovable property. He has not followed any of the judgments except in the case of Name Tulaman Manufacturers Pvt. Ltd. v. Assistant Collector of Customs - reported in 1988 (38) E.L.T. 566 (S.C.), wherein the weighbridge assembled in three different components which were considered as process of manufacture. He was not discussed the case laws relied before him.